Abstract: A teaching aid for accounting comprising a flat rectangular bookkeeping entry guide bearing accounting indicia. A plurality of chips are provided, shaped to fit into recesses in the entry guide. A plurality of account cards are also provided, along with labels for each card. The account cards also have recesses shaped to receive the entry chips.

Abstract: A teaching device useful as an aid in teaching the rudimentary principles of accounting comprising at least one triangular journal device bearing accounting indicia thereon and means on said triangular device for recording and displaying accounting data. A plurality of account ledger recording devices are used with the journal device. A label is provided on each recording device so that the number designation and title of an account may be written thereon.

Abstract: A plurality of transaction cards adapted for use with an educational accounting device are disclosed. Each card bears accounting indicia on its upper and lower portions. A pair of numeral-bearing disks are mounted adjacent to the upper and lower portions of the cards. The displayed numerals, together with the accounting indicia, represent part of an accounting entry.